In Brief
Cadila Healthcare challenged the High Court's decision that classified its product "Kadiprol"—a medicated additive containing Amprolium and Vitamin K3—as poultry feed rather than a drug and medicine under the Gujarat Sales Tax Act. The Supreme Court found the High Court's judgment lacked thorough factual analysis, particularly regarding whether the product was nutritional or purely medicinal. However, since no tax was actually demanded and all assessments were closed, the Court declined to remit the case, treating the issue as purely academic with zero revenue impact. The broader question on classifying products by common parlance was left open for future cases.
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